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Home My WebLink AboutOC1971-0077 - ESTATE OF SWAGGARDJ 15301 OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION WASHINGTON,PENNSYLVANIA Date:December 23,1970 County Washington County File No._ Bureau File No.~..3 -7/-12--- We have received notice that)ra$Xd(~XlX:u:H~mXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX on December 4.19 70 .,you came into ownership of certain property through rJglKK~XOOJXmn X;iIH~X~A'tXKl~X transfer from,MRS •ELIZA SWAGGARD ,deceased. TO:FRANK M.SWAGGARD 76 LEET STREET RCC-134 (1-69) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION Under the Inheritance and Estate Tax Laws ofthe Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt.Savings.Account #2034861,bi]d .in the PITTSBURGH NATIONAL.BANK,..WASHINGTON OFFICE,WASHINGTON,PENNSYLVANIA. In the names ofMRS.ELIZASWAGGARD or FRANK M.SWAGGARD.Opend,11-11-68._ Balance as of date of death,$2,204.64. appraised by the Commonwealth,as of the date of death,at $2,204.64 50 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $_=-1.z..:'1::.;:0:...=2:..:..•.::...32=---__ AMOUNT OF TAX OUE 66.14 D If you pay the above amount within three (3)months of the dCUe of tea!h of the dewent,or on or before arc .19 ....,you may deduct a discount of 5%of the amount of tax due,or 3.31 o This tax became delinquent;fifteen (15)months after the date of death and,in addition to the tax,statutory interest at the rdte of 6%of the tax per annum is also due as of*_-..,._ 19__in the amount of .... $:==:==:===:=====::66.14$TOTAL AMOUNT DUE *H the tgx is not paid by the above date additional interest is due at the rate of 6%per annum until paid ASSESSED BY:_APPRAI SED BY:(....£.~'-L.~--L..4J.;...a;~~- Make checks or money orders payable to: (Agent for the Commonwealth) ,.",;........ To insure proper crj~i~t\o your acc~ihlt. this Official Notice m'us,~~a,tcom"puny",...- your payment.Mai-I ror"br ing fWo:~~ ~"I ,..~."...",._.".'{.. AGENT FOR THE COMMONwt:A..ni COURT HOUSE WASHINGTON,,PENNA.15301 1 If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom you made payment,their official title and the amount.''.~,.'"!..', Date Paid Name and Address of Payee Official Title ..<.~-Amount Paid Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property inthe computation oJ tax due.If any such expenditures meet all of the three following tests,itis recomme~ded that youi,temize the pa'yments below, execute the affidavit,and return this notice..The Register of Wills,will examine the debts claimed and.allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1-You were personally legally responsible for these debts,and' ·2 -You actually paid these debts out of 'the account or property described above and can furnish proof' of such payment,if required,and ,t.'~- 3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent handling the administration of the general ,estate of the decedent or any other transferee." SCHEDULE OF DEBTS (attach separate sheet if requ ired) Date Paid Name of Payee I Description of Obligation Amount Paid 1 _7_71 Wash ~~_.I-HnRnit,::ll Mt:>r<-i ,.."'.,.,'"n,.,.ihl A &?n~cn-ins.1)8.00 1 -7-71 'n ,.C n .,T:\.11 HnmA ~.,~lh09.00 1-8-71 Dr.C.J 'lrinoli Professional Services 48.20 , ..........- /<O\i~\,,;I t'.\ /,\., 1<..)., I\.. 1...::1 \ ,~1\,.-,.-:..1,.\' ,":-\.,.,,(.,.i , \\."""':1 \~\'/ \\c;-'\II ~./'>...¥~.., "",(iF'1 \ \l-..:J'. ~'W .'_'........""--~ ---TOTAL $1l5ts.~20 COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF:Washington I,Frank M.Swaggard hereby certify thattheforegoing is a just and true statement of funeral expenses and other debts of the decedent,_EJ..iza.A.Swaggard ,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the besfof my knowledge and belief,these same debts will not be clai'med by any other person,for inheritance tax purposes.' "NO SUBSGRIBED BEFORE ME THIS })...{)DAY OF ~4i.~~ lVI/II /?c 19...?L...---~~?4leFWILLARDH.BRYANT.,NOTA'R'Yl ign~axpayr/ -138 N.MAIN ST..WASHINGTON,P.'A. MISSION EXPIRES ;JULY 30,1971 PORT OF REGISTER OF WillS I,the undersigned,duly elected Register of Wills in and for the a:r~rl)mty,do respectfully report that I have allowed deductions listed above in the total amount of $J ~.d,~II t Date of Approval:-J_D j~\77 (.-f~«(~~-"-- Register of Wills t:'":st'---\; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG RCC-43 (5-65) Doc 11 1970 NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street Harrisburg,Pennsylvania ,t; I: . I /'II,II Dear Sir: Pursuant to S~ction 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING PittSburgh t;ntlonal.Bank FINANCIAL INSTI TUTION _-71'lnUllB.:.t;,lt'l,...1nLl.l.gton~~O!4.t....tlIo.!.lQwo,---_ 6 S Main 5t ADDRESS ----~\'1a==G~h1Mto~U!:·~nL..!.;Pa~·_!!1..t..530~1:...__ ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT......S=A:.,s..V...;,E2.w0..a348bllWWol....·____ NAMES ON ACCOUNT OR INVESTMENT ~Hr~g....!Eli!::!!·:i!!.is!!i!!iaiL.MSwa~lj~Wl!WrdUj·L-_ DECEASED JOINT DEPOSITOR TRUSTEE OR INVESTOR "ro Ellaa S\f8Uard---:7:'76--:te=--et-'.-S-t,-=----------- ADDRESS iiQGhingtQn Pe.1'301 DATE OF DEATH Dec It 1970 SURVIVING DEPOSITOR, BENEFIC IARY OR INVESTOR --:IIF"!.!"'e:Y~\!~tiiU-:tJn'l1etac::l<:>=--=t:af'~4---------- 7.6 teut;St; ADDRESS flaGh1ngton .Pa 1"01 RELATIONSHIP TO DECEDENT.:sQ'lzu...1 _ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED :lov 11 196£l BALANCE,INCLUDING INTEREST DUE,AT DATE OF DEATH $...;;;:2.....20=:.>l4...,.6=t.1..------,_ .3.:<G)&%=~&.IV J,~:?o :2 S/ i ~..&:J \ , \ .......... 15301 OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION WASHINGTON,PENNSYLVANIA TO:FRANK M.S\vAGGARD 76 LEET STHEET Dote:December 23,1970 County \'lashington County File No._ Bureau File No.C.3'?/-J 7 We have received notice.thatX~iKkUJfJ6X»i\XdQ~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX on Decembe.r 4 1970.,you callie into ownership of certain property through rJ@tJXmlltKi}iK~ki}J5.X:i}{i:tn ~~J@l~)H{OCa_XtJi.1:Ol~X transfer from,MRS.ELIZA S1vAGGARD,deceased. RCC-134 (1-69) COMMONWEALTH OF PENNSYLVANIA oj:PARTMENT OF REVENUE .-"BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment ofthe inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt.Savings Account #2034861,htll d in tbepITTSBlJRGH NATIONAL BANK,WASHINGTON OFFICE,lvASHINGTON,PENNSYLVANIA. In the names of ~mS.ELIZA S\vAGGARD or Fl{ANK ~I.S\vAGGARD.Opend,11-11-68. Balance as of date of death,$2,204.64. appraised by the Commonwealth,as of the date of death,at $2,204.64 50 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $1,102.32---~---=----$110 ;(3i? /(.5:/s-·...<0 AMOUNT OF TAX DUE 66.14 D If you pay the above amount within three (3)months of the dClf..f of ta~of the deCiffent,or on or before arc 19 .you may deduct a discount of 5%of the amount of tax due,or 3.31-'---------- D This tax became delinquent;fifteen (15)months after the date of death and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *_ 19__.in the amount of *If the tax is not paid by the above date additional interest is due at the rate of6%per annum until paid ASSESSED BY:_ (Agent for the Commonwealth) TOTAL AMOUNT DUE #'.../ APPRAISED BY:'~<C.£-:.~.L--~~~~~- $66.14 $-=====::::::=:========= Make checks or money orders payable to:To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: AhE,~T FOB THE COllJiMONWEAUH COURT HOUSE WASHINGTON,PENNA.1630' If you have already paid this tax to an executor,administrator,attorney or ot~er personal representative of the decedent for forwarding to the Commonwealth,list below the dare~paicf;-!3ame and address of the person to whom you made payment,their official title and th~amount..'.".,..~,-' Date Paid Name and Address of Payee Officia1 tjtl~Amount Paid Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the.property in the computation of tax due ...If any such expenditures meet all of the three following tests,it ,is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examiIJe,the debts'claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts,and 2-You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3-These same debts are not also claimed,for tax purposes,byan executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee..,' SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid j-7-7//f.l.U'.,d....',..J ---?~~/1."/./~..,tI;A.",-..r-""..1)/7 .J?_71:~d ~C!Z" <L ~..,,//J /"~-..r.-+&?SJ:oo'"/ j -7'-"7/P~1/~H.I ~4/~""A.//709.06 /---r-7/M.,.r V .--£~.,./,-~L .//~~.L.~~9')/'.;l..() t7 ,././ ., - , TOTAL $/'-)/.~,-,-<6 (attach separate sheet if requ ired) SS: WEALTH OF PENNSYLVANIA) l6r.~ ,~It~L.l.-l.\.~'-=~4-.~~~,,-_hereby certify that the for~going'is a just and true statement of funeral expenses and other deb ~the decedent,,for which I was legally responsible and which I did payout of the property herein t.axed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes.'(~ SWORN AND SUBS RIBED BEFORE ME THIS '")D DAY OF -1~f1 ~ ______-'--If-4''''"'''==19--2.t.Signature'of~ ~y~'*,~~ )\j::;:;;:SREPORT OF REGISTER OF WILLS I,the undersigned,duly elected Register of Wills in and for the abovt;county,do respectfully report that I have allowed deductions listed above in the total amount of $ \.s \s ,'1.-2'• Date al App,aval:---l to 1tL-~q 71 ¥",-vh I t /V:i~ Registe of Wills Fonn RCC-2 COMM~NW~ALTH OF PENNSYLVANIA DATE ....,~~~.~~.~.......~1..,........+...~.7.J..... ~~fARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY ...........}y..~.~.h.!~.g~.~.P.:.........................~.mJREAU OF COUNTY COLLECTIONS FILE NO•......c:;...~..~....2/..:=......Z.z.................HARRISBURG.PENNA.17127 APPRAISEMENT Whereas,...............Nr.$..~......~.l..i..~.~.....~~f.~.gg~.r.4.......................................................late of ..................~~~.~.P.J~:i.gt.9.J:}................................................. in the County of ................W.~.s.b.i.ngt..Q.n ..............................................................................Commonwealth of Pennsylvania,having died on the ...........................4.....th....................................................day of ........D.ec.emb.er....................................19...7.0.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,...........Jf..~..R..~.......9..4.~g~.Y .........................................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purpoles $ JT.HELD: Jt.Savings Account #2034861,held in the PITTSBURGH NATIONAL BANK,WASHINGTON OFFICE, WASHINGTON PENNSYLVANIA.In the names of ~ms.ELIZA SWAGGARD or FRANK M.S\vAGGARD. .... Onened 11-11-68.Balance as of date of ..1 .1•:lIiIXIOOJVXJl.llY ~?2.0A.hA.1.102 ]2 , , .. -,.. Total 1,102 32 ESTATE INSOLVENT I I H""".JiA.s.a.::r::NGrQNH...........County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ~.~~]!;.~:J::ZA.:..s.'VA.QQA.RI.L .. Deceased. Late of ....~1.ASJ:iING'I'.QN HH ..H.H HH..HHH HHH H H Date of Death,HH.HP..~.~.~~".~:r.HH4.'HH.1.9..7.Q . Appraisemel!t Docket Vol.,HH H H H.. " I Page,..H....H......HHH..H.....HHHH......No....f.-!..H~.z:::.~...?..Z Filed in Register's OfJi.ce,..J:~.~.~..H..~.1.L19HH71 Amount of tax due,$H HHH H . DEPARTMENT OF REVENUE Received, Examined and Approved,H H .. Wrote abo.ut .Appra-isement, Appeal f,.om Appraisement,H ••.. Entered and charged,H H ..H H .. I ,. If ..~ , • ..i.